Quarterly Report: 2011, October - December (Q2), Marshall

Community:
Marshall 
Staff:
Eli Jacobson  
DCRA Regional Office:
 
Gov't Type:
Second Class City 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
City of Marshall 
Population:
388  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/2/2011 
Community Sanitation Overview:
Water is derived from two wells, which were new in 1991. Approximately 70% of the City (60 homes) are served by a piped circulating water and sewer system and have full plumbing. The remainder haul water and use honeybuckets. The community plans to expand the system to the remaining unconnected 19 homes and the fish processing plant, and to replace the older part of the system installed in the late 1970s. A new landfill and access road were completed in 1997, and the City has begun a refuse collection service. 
RUBA Status & Activities This Qtr:
The city of Martial is not in currently compliance with the IRS for not filing third quarter taxes in 2010. The current workers compensation insurance certificate of coverage has not been provided. Also in order to be in compliance with RUBA, an assessment must be done every two years. The last RUBA assessment was completed on 10/19/10 which does not fall in these guidelines. The need for a RUBA assessment has been communicated to the city administrator and city clerk by phone and email. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to communicate the need for an assessment, and provide one when invited.
Scores:
 
Essential Indicators:
23 of 27
Sustainable Indicators:
22 of 27
Total Score:
45 of 54

Finances

Essential Indicators
Answer Question
Yes All revenues and expenses for the utility are listed in the utility budget.
Yes The utility has adopted a balanced realistic budget.
Yes Monthly financial reports are prepared and submitted to the policy making board.
Yes The utility is current in paying all water/wastewater electric bills.
Yes The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply.
Yes The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses.
Sustainable Indicators
Answer Question
No The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs.
Yes YTD revenues are at a level equal to or above those budgeted.
Yes YTD expenditures are at a level equal to or below those budgeted.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
The City of Marshall submitted fiscal year 2011 budget. The budget is balanced. All revenues and expenses for the utility are contained in the budget. The last financial report submitted to the Bethel regional office was for month ending October 2010. AVEC was contacted 12/30/10 and verified that all electric bills are current. When needed the utility is subsidized from Bingo and pulltab income. The staff uses QuickBooks Pro for all financial activities of the City.

Accounting Systems

Essential Indicators
Answer Question
Yes The utility has adopted a collection policy and actively follows it.
Yes The utility bills customers on a regular basis.
Yes An accounts receivable system is in place which tracks customers and reports past due accounts and amounts.
Yes An accounts payable system is in place.
Yes The payroll system correctly calculates payroll and keeps records.
Yes A cash receipt system is in place that records incoming money and how it was spent.
Yes The utility has a cash disbursement system that records how money was spent.
Sustainable Indicators
Answer Question
Yes A chart of accounts is used that identifies categories in a reasonable, usable manner.
Yes Monthly bank reconciliations have been completed for all utility accounts.
Yes The utility has a purchasing system that requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts.
Accounting Systems Comments
Chapter 4.04, Water and Sewer Utility was submitted to the Bethel regional office. The utility ordinance contains a section for billing and payment which is strictly followed. Customers are billed on a regular basis. Copy of a sample billing statment has been submitted which tracks current and past due accounts. A sample purchase order was submitted to show that approvals prior to purchases are required. The City of Marshall uses QuickBooks Pro for their accounting needs.

Tax Problems

Essential Indicators
Answer Question
Yes The utility has a system to accurately calculate, track, and report payroll tax liabilities.
No The utility is current on filing tax reports.
No The utility is current on making tax deposits.
No If there are any past due tax liabilities or recorded tax liens, a lien release has been issued or a repayment agreement has been signed and repayments are current.
Tax Problems Comments
On 11/16/10 the IRS deemed Marshall out of compliance for not filing the third quarter of 2010.

Personnel System

Essential Indicators
Answer Question
No The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
Yes The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language.
Yes The utility has adequate written job descriptions for all positions.
Yes The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.
Yes The utility has an adequate written hiring process.
Yes The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance.
Yes The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations.
Yes The utility provides training opportunities to staff as needed and available.
Personnel System Comments
The city workers compensation coverage is through Alaska Municipal League Joint Insurance Inc. The current Certificate of Coverage has not been provided. The city submitted a copy of their Employee Handbook which contains sections for evaluations, hiring procedures, probationary periods, etc. was submitted to the Bethel regional office. Training opportunities are provided to employees whenever there is adequate funding available.

Organizational Management

Essential Indicators
Answer Question
Yes The entity that owns the utility is known; the entity that will operate the utility is set.
Yes The policy making body is active in policy making of the utility.
Yes The policy making body enforces utility policy.
Yes The utility has an adequately trained manager.
Yes The utility has an adequately trained bookkeeper.
Yes The utility has an adequately trained operator or operators.
Yes The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate.
Sustainable Indicators
Answer Question
Yes The utility has adopted an organizational chart that reflects the current structure.
Yes The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
The City of Marshall submitted a copy of their utility ordinance to the Bethel regional office. The policy making body enforces utility policy. The city has a city clerk who also does the work of a bookkeeper. The utility worker is adquately trained. A copy of Marshall's organizational chart is contained in their file. The council meets monthly and complies with the open meetings act.

Operation of Utility

Essential Indicators
Answer Question
Yes The utility operator(s) are actively working towards necessary certification.
Yes The utility has a preventative maintenance plan developed for the existing sanitation facilities.
Sustainable Indicators
Answer Question
Yes The manager receives a monthly O&M report from the utility operator and routinely "spot checks" the facilities to see that the maintenance items are being completed.
No The utility has a safety manual and holds safety meetings.
Yes Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
Yes The utility is operating at the level of service that was proposed.
Yes The operator provides status reports to the manager on a routine basis.
No The utility has completed and distributed its "Consumer Confidence Report".
Yes The utility is not on the "Significant Non-Complier" (SNC) list.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
A copy of Marshall's Operations and Maintenance report and 2008 Water Quality report is contained in the file located in the Bethel regional office. No safety manual has been submitted. The inventory control list and critical spare parts list has not been submitted to the Bethel regional office.